{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/974/#25-recognition","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"840","topic_title":"Leases","subtopic":"840-974","subtopic_title":"Real Estate—Real Estate Investment Trusts","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-974-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a> </div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d91b0c8249f50045c803343eef4a14cf844a096fde5c33a477165d02695b253","downloaded_from":"2026-09-10T01:55:00.701Z","last_downloaded_at":"2026-09-10T01:55:00.701Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477072","source_sha256":"5f2bbdc499a9ccb475ee9ebfcedfce571e3d0972a5478899ddfe1b96779c3910"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7bfbee3485522c961d00c007805084d2292556286ac69b4abedf194cbd0e656","downloaded_from":"2026-09-10T01:55:00.701Z","last_downloaded_at":"2026-09-10T01:55:00.701Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477072","source_sha256":"5f2bbdc499a9ccb475ee9ebfcedfce571e3d0972a5478899ddfe1b96779c3910"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d927d05b11ce4a21b30f5e5d7156e6da872b1396313ff119499634c395d52158","downloaded_from":"2026-09-10T01:55:00.701Z","last_downloaded_at":"2026-09-10T01:55:00.701Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477072","source_sha256":"5f2bbdc499a9ccb475ee9ebfcedfce571e3d0972a5478899ddfe1b96779c3910"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d927d05b11ce4a21b30f5e5d7156e6da872b1396313ff119499634c395d52158","downloaded_from":"2026-09-10T01:55:00.701Z","last_downloaded_at":"2026-09-10T01:55:00.701Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477072","source_sha256":"5f2bbdc499a9ccb475ee9ebfcedfce571e3d0972a5478899ddfe1b96779c3910"}}